2025 (3) TMI 433

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..... Appeal No. 20322 of 2022, Service Tax Additional Evidence 20104 of 2024 IN Service Tax Appeal No. 20357 of 2022, Service Tax Additional Evidence 20087 of 2025 IN Service Tax Appeal No. 20504 of 2022 - FINAL ORDER Nos. 20163-20166 of 2025
Service Tax
Refund of Service Tax paid - refund is denied only on the ground that there is no evidence to show whether Cenvat credit is availed by the KINFR .....

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..... s regarding non availment of the CENVAT credit by the KINFRA.
P.A. AUGUSTIAN, MEMBER (JUDICIAL) Shri K V Padmanathan, CA for the Appellant Shri Amit Tripati, Authorized Representative for Respondent ORDER When the appeals came up for hearing, Learned CA for the appellants submits that the issue is regarding refund of Service Tax paid by the appellant to Kerala Industrial Infrastructure Dev .....

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..... Government industrial development corporation or undertaking to industrial units by way of grant of long term lease of thirty years or more of industrial plots, shall be levied or collected during the period commencing from the 1 day of June, 2007 and ending with the 21 day of September, 2016 (both days inclusive). (2) Refund shall be made of all such service tax which has been collected, but whi .....

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..... tax paid by appellants through KINFRA. Learned CA submits that the issue is squarely covered by the decision by this Tribunal in the matter of Metro light roofing Pvt Ltd. Reported in 2022(4) TMI 772 CESTAT, Bangalore. 3. Learned Authorized Representative (AR) reiterated the findings in the impugned order and submits that in the absence of any evidence regarding non availment of Cenvat credit by .....

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..... id by the appellants. Appellants are directed to produce certificate regarding non availment of Cenvat credit by KINFRA from authorized Chartered Accountant of KINFRA and on verification of the same, adjudication Authority shall refund due amount with consequential relief if any in accordance with law 5. Considering the above, Appeals are allowed by way of remand. Adjudication Authority is direct .....

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